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October Furlough - Help please

  • Student
  • 2 posts
  • # 119152

Hi there, 

Please can you assist me with a question on October furlough calcs? 

Employees have been flexibly furloughed.  I've followed the online HMRC guidance to work out the claim and that all makes sense but it's the actual cost to the employer that I'm struggling with.

Employee works 3 days per week for a fixed salary of £1150 pcm.

In the HMRC example, this works out to be 107 hours pcm.  The employee has worked 80 hours in the month, so there are 27 furlough hours.  80% of the wage is £920. 

The example says that the employee should be paid at their full contractual rate for the hours worked - would this be 1150/107*worked hours or would it be 920/107*worked hours...? I'm not sure if the employer is only responsible for the 80% monthly wage when flexible furlough is in place or if that only applies to the furlough calculation for the furlough hours. 


Many thanks, Abbie 

  • Member PM.Dip
  • Practice Licence
  • 1 post
  • # 119156

Hi Abbie

I'd work out their normal hourly rate when they're working their usual hours. That rate * hours worked is what they have to be paid for the time they've actually worked in the month. The remainder of the hours have to be paid at 80% (but remember that you can only claim 60% of it)

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